2014-05-15T13:13:02-05:00 2013-06-30 381357951 PLANTE & MORAN PLLC 750 TRADE CENTRE WAY STE 300 PORTAGE MI 49002 990 2012-07-01 383601587 CONDUCTIVE EDUCATION AND REHABILITATION CENTER OF MICHIGAN COND 6166322429 1607 ROBINSON ROAD SE GRAND RAPIDS MI 49506 LEONARD KOGUT 6166322429 2014-05-15 1 VICKI L VANDENBERG CPA P00100422 2695674500 2012 2015-11-30 17:44:51Z CONDUCTIVE LEARNING CENTER LEONARD KOGUT 1607 ROBINSON ROAD SE GRAND RAPIDS MI 49506 841245 0 X WWW.AQUINAS.EDU/CLC X 2001 MI EDUCATION 19 18 0 0 0 0 499298 456039 296564 291394 4729 5576 7740 26954 808331 779963 0 0 0 0 0 0 0 0 0 614538 635093 614538 635093 193793 144870 899840 1079546 138479 152704 761361 926842 TO PROVIDE OPPORTUNITIES FOR PRESCHOOL AND SCHOOL AGE CHILDREN WITH MOTOR CHALLENGES TO ACHIEVE OPTIMAL PHYSICAL, COGNITIVE AND SOCIAL INDEPENDENCE THROUGH THE APPLICATION AND PROMOTION OF CONDUCTIVE EDUCATION PRINCIPLES. 0 0 635093 291394 THE CONDUCTIVE EDUCATION AND REHABILITATION CENTER OF MICHIGAN IS AN INTENSIVE, MULTIDISCIPLINARY APPROACH TO EDUCATION, TRAINING, AND DEVELOPMENT FOR YOUTH WITH CEREBRAL PALSY, SPINA BIFIDA AND OTHER MOTOR DISORDERS. 635093 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 X 19 18 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 0 0 0 0 X JOHN RITCH 6166322885 2714 MAPLEWOOD DR SE GRAND RAPIDS MI 49506 JOHN RITCH PT MS FACHE 5.00 0.00 X X 0 0 0 BOB VAN DONGEN 5.00 0.00 X X 0 0 0 JULIE TOWNER 5.00 0.00 X X 0 0 0 AMANDA CARLSON 5.00 0.00 X 0 0 0 ANDREW BEHLER DO MPH 5.00 0.00 X 0 0 0 BRAD ANDRZEJEWSKI 5.00 0.00 X 0 0 0 CATHY BOYER 5.00 0.00 X 0 0 0 CHARLES BEHLER 5.00 0.00 X 0 0 0 CHUCK SAUR 5.00 0.00 X 0 0 0 JEFF AGAR 5.00 0.00 X 0 0 0 JURGEN LUDERS MD 5.00 0.00 X 0 0 0 KEN HOEXUM 5.00 0.00 X 0 0 0 KURT LACKS 5.00 0.00 X 0 0 0 LISA BUTH 5.00 0.00 X 0 0 0 MICHAEL BEST 5.00 0.00 X 0 0 0 PAULA MEEHAN 5.00 40.00 X 0 99190 19875 RALPH GARLICK 5.00 0.00 X 0 0 0 RANDY WAGNER 5.00 0.00 X 0 0 0 ROBERT SUAREZ 5.00 0.00 X 0 0 0 TERRY STELTER 20.00 0.00 X 0 26140 0 0 125330 19875 0 0 0 0 0 29922 313734 112383 456039 TUITION AND FEES 611110 291394 291394 291394 5662 5662 38585 38671 -86 -86 -86 49565 313734 22611 26954 26954 779963 291394 0 32530 X 503910 503910 16866 16866 77833 77833 20492 20492 STAFF DEVELOPMENT 8505 8505 MISCELLANEOUS 7487 7487 635093 635093 0 0 340638 353332 6342 4806 2600 206 206 547848 723408 899840 1079546 8743 12237 129736 140467 138479 152704 X 761361 926842 761361 926842 899840 1079546 144870 20611 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 326593 600 25562 352755 312777 13816 326593 305460 7317 312777 297662 13894 6096 305460 281890 26395 -10623 297662 1.00000 0 0 0 X 823185 20611 20611 802574 -22611 -22611 779963 657704 22611 22611 635093 0 635093 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO FURTHER THE MISSION OF THE COLLEGE DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE COLLEGE HAS BEEN RECOGNIZED AS AN ORGANIZATION IN INTERNAL REVENUE CODE (IRC) SECTION 501C(3) AND SECTION 509(A) AS A PUBLIC CHARITY EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(A). ACCORDINGLY NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UP EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2013, AND 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2010. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -22,611. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 22,611. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE CASE STATEMENT AND ALL PUBLICATIONS CONCERNING THE CONDUCTIVE EDUCATION AND REHABILITATION CENTER OF MICHIGAN CONTAIN THE NONDISCRIMINATORY POLICY. ALL PUBLICATIONS STATE THE CENTER ADMITS STUDENTS OF ANY RACE, COLOR, AND NATIONAL OR ETHNIC ORIGIN. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 AQUINAS COLLEGE PROVIDES STUDENTS WITH APPLICABLE FEDERAL TITLE IV STUDENT ASSISTANCE PROGRAMS AND THAT OF MICHIGAN GRANTS AND SCHOLARSHIPS. EVENING OF CELEBRATION 323441 273876 49565 19326 RIVER BANK RUN 39858 39858 3285 363299 313734 49565 22611 22611 26954 FORM 990, PART VI, SECTION A, LINE 2 CHARLES AND ANDREW BEHLER ARE RELATED. FORM 990, PART VI, SECTION A, LINE 6 AQUINAS COLLEGE IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD MEMBERS OF AQUINAS HAVE THE RIGHT TO REMOVE OR APPOINT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE BOARD ARE SUBJECT TO FINAL APPROVAL BY THE BOAD OF AQUINAS COLLEGE. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY THE ACCOUNTING FIRM WHO PERFORMED THE YEAR END AUDIT, THEN SUBSEQUENTLY REVIEWED BY THE VP FOR FINANCE AND, FROM THE BOARD OF TRUSTEES, THE TREASURER. THE TREASURER MAKES THE 990 AVAILABLE FOR REVIEW TO MEMBERS OF THE BUSINESS AND FINANCE COMMITTEE OF THE BOARD. THIS COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCES OF THE COLLEGE. FORM 990, PART VI, SECTION B, LINE 12C AT THE ANNUAL DIRECTORS MEETING THE POLICY WILL BE REVIEWED WITH THE DIRECTORS TO IDENTIFY ANY COMPLIANCE ISSUES. IF A CONFLICT IS IDENTIFIED, IT IS DISCUSSED WITH THE INDIVIDUAL. IF THE INDIVIDUAL DOES NOT ELIMINATE THE CONFLICT, THEY ARE REMOVED FROM THEIR ROLE. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST OTHER FEES FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 503,910. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 503,910. 990, PART XII, LINE 2C NO CHANGE IN PROCESS FROM PRIOR YEAR AQUINAS COLLEGE 1607 ROBINSON ROAD SE GRAND RAPIDS MI 495061741 381367080 EDUCATION MI 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 AQUINAS COLLEGE P 406283 ACTUAL